अलिङ्ग-लिङ्ग-निरूपणं तथा प्राकृत-सृष्टिवर्णनम्
तन्मात्राद्भूतसर्गश् च द्विजास्त्वेवं प्रकीर्तितः स्पर्शमात्रं तथाकाशात् तस्माद्वायुर् महान्मुने
tanmātrādbhūtasargaś ca dvijāstvevaṃ prakīrtitaḥ sparśamātraṃ tathākāśāt tasmādvāyur mahānmune
O mga dwija, ganito ipinahayag ang pag-agos ng magagaspang na elemento mula sa maseselang esensya. Mula sa ākāśa lumilitaw ang sparśa-tanmātra, ang maselang prinsipyo ng paghipo; mula roon, O dakilang muni, sumisibol ang vāyu (hangin)—isang maayos na paglaladlad sa ilalim ng kosmikong pamamahala ni Śiva bilang Pati ng lahat ng nagiging-anyo.
Suta Goswami (narrating to the sages at Naimisharanya)
It grounds Linga worship in Shaiva cosmology: the Linga signifies Pati (Śiva) as the source and regulator of tattvas, so worship aligns the devotee (paśu) with the cosmic order behind the elements.
Though describing elemental evolution, it implies Śiva-tattva as the transcendent Pati who presides over and permits the unfolding from subtle tanmātras to gross bhūtas—creation occurs within His sovereignty, not independently.
Tattva-viveka (discernment of principles) is implied: in Pāśupata-oriented practice, contemplation of tanmātra-to-bhūta evolution supports disidentification from the elements (pāśa) and steadies awareness toward Pati (Śiva).